Article 13

Cases

Canada v. Sommerer, 2012 DTC 5126 [at 7219], 2012 FCA 207

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) Austrian foundation likely not a trust 175
Tax Topics - Income Tax Act - Section 248 - Subsection 248(5) 70
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) does not apply to FMV purchases 230
Tax Topics - Treaties treaty applies to economic double taxation 338

Haas Estate v. Canada, 2001 DTC 5001 (FCA)

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Canada (Attorney General) v. Kubicek Estate, 97 DTC 5454 (FCA)

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Gladden Estate v. The Queen, 85 DTC 5188, [1985] 1 CTC 163 (FCTD)

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Tax Topics - Treaties 45

Hurd v. The Queen, 81 DTC 5140, [1981] CTC 209 (FCA)

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See Also

Alta Energy Luxembourg S.A.R.L. v The Queen, 2018 TCC 152

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Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) no abuse in non-resident investors using a s.à r.l. to avoid capital gains tax on a new Canadian exploration company 368
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. taxpayers should be able to rely on CRA position in making a capital investment 113

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51

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Other locations for this summary
Tax Topics
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares private equity fund LP with 5-year holding objective realized share gain on income account 167
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) gains of a NR PE fund from disposals of Australian share investments that were managed in part in Australia were derived from Australia 411
Tax Topics - Treaties - Income Tax Conventions - Article 3 each U.S.-resident partner of a Caymans PE LP carried on a U.S. “enterprise” 222
Tax Topics - General Concepts - Stare Decisis lower court not bound by a point of law that was assumed rather than examined by a higher court 272
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) assessment of partnership was assessment of partners 83
Tax Topics - Treaties - Income Tax Conventions - Article 6 Art. 6 extends common law meaning of real property 180
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) shares of lithium mining and processing company were derived principally from the processing rather than mining operation and, thus, were not taxable Australian real property 500
Tax Topics - Income Tax Act - Section 218.3 - Subsection 218.3(1) - Canadian Property Mutual Fund Investment shares of Australian mining company were primarily attributable to the processing rather than mining operations 140
Tax Topics - General Concepts - Fair Market Value - Other processing assets of mining company were more valuable than its mining assets 234

Commissioner of Taxation v. Resource Capital Fund III LP, [2014] FCAFC 37 (Fed. Ct. of Austr.)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other mining information not to be valued separately at reproduction cost 286
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property mining information not to be valued separately at reproduction cost 286
Tax Topics - Treaties - Income Tax Conventions - Article 4 reverse hybrid partnership 415

Resource Capital Fund III LP v. Commissioner of Taxation, [2013] FCA 363 (Fed. Ct. of Austr.), rev'd supra.

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Kaplan Estate v. The Queen, 94 DTC 1816 (TCC)

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Administrative Policy

7 June 2017 CPTS Roundtable, 2017-0695131C6

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition Q.1 - Daishowa extends beynd reforestation and reclamation obligations only on a case-by-case basis 199
Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property - Paragraph (d) Q.2 - a Canadian resource royalty interest requires a right to “take production” 129
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) Q.4 - by analogy to mining, hydrocarbons may be similar properties 327
Tax Topics - Income Tax Regulations - Regulation 1101 - Subsection 1101(1) Q.5 - normal course dispositions of oil and gas properties generally are not of a separate business 123
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) Q.5 - application of Scales test to determining whether there is a separate business 205
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 26 Q.7 - refinery catalysts are Class 26 property 81
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 49 Q.8 - taxpayers generally have the documentary evidence on hand to allocate costs between pipelines and pipeline appendages 111

22 September 2017 External T.I. 2016-0668041E5 - TCP and Article 13(5) of Canada-UK Treaty

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) proportionate value approach to determining whether shares of a foreign holding company are derived more than 50% from Canadian immovable property for Treaty purposes 252

17 February 2017 External T.I. 2015-0602781E5 - Disposition of farm property by a non-resident

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Tax Topics - Income Tax Act - Section 116 - Subsection 116(4) CRA may accept a T2062 showing deemed s. 73(4.1) rollover proceeds 289
Tax Topics - Income Tax Act - Section 116 - Subsection 116(6.1) failure to file notice within 30 days 144

1 March 2017 External T.I. 2016-0658431E5 - Article XIII of Canada-U.S. Convention

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) derived principally test done on look-through basis 136

2014 Ruling 2014-0527221R3 - Disposition of shares under Canada-Israel Treaty

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17 November 2014 External T.I. 2014-0555061E5 - Canada-Japan Income Tax Convention, Article 13

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24 September 2014 External T.I. 2014-0543071E5 F - Article XIII of the Canada-France Treaty

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2012 Ruling 2011-0403291R3 - Treaty exempt sale

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition partnership distribution not disposition 64
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) Treaty step-up to avoid the application of s. 55(2) to a spin-off made to effect an arm's length sale of the rump 291

14 April 2014 Internal T.I. 2013-0516151I7 F - Article XIII(4) of the Canada-XXXXXXXXXX Convention

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4 December 2013 Internal T.I. 2013-0489051I7 - Personal-Use-Property & Article XIII(9)

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Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) personal-use land and building are one property 99

2013 Ruling 2012-0444431R3 - Taxable Canadian Property

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxable Canadian Property - Paragraph (d) foreign partnership holding debt in addition to equity of foreign holdco 134

28 November 2011 CTF Roundtable, 2011-0425901C6 - Does share derive value principally from real prop

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17 May 2012 IFA Roundtable, 2012-0444161C6 - Competent Authority Agreements

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22 June 2012 External T.I. 2011-0416521E5 - Share Options and Taxable Canadian Property

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2012 Ruling 2011-0429961R3 - Hydrocarbon & Immovable property: Canada-UK Treaty

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2008 Ruling 2008-0272141R3 - Conversion of Delaware corporation into LLC

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition conversion into Delaware LLC of U.S. corp. holding taxable Canadian property 105

20 August 2007 External T.I. 2005-0111151E5 - Article 13(4) Canada - Germany Tax Agreement

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9 September 2004 External T.I. 2004-009309 -

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5 September 2003 External T.I. 2003-002967 -

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8 April 2003 External T.I. 2003-000199 -

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Words and Phrases
greater part

9 January 2001 External T.I. 2000-004254 -

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30 November 1999 T.I. 982515

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22 October 1997 T.I. 971083

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15 October 1997 T.I. 971385

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25 April 1997 T.I. 970990

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2 January 1996 T.I. 951418 (C.T.O. "Shares and the Canada-Israel Treaty Article XIII")

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13 September 1995 T.I. 951036 (C.T.O. "Source of Capital Gain - Canada-Japan Treaty")

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13 September 1995 Memorandum 951808 (C.T.O. "Gains in U.S. Treaty & Life Insurance Proceeds")

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15 August 1995 T.I. 950678 (C.T.O.)

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13 July 1995 T.I. 950518 (C.T.O. "U.K. Convention Art. XIII - Shares")

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26 April 1995 T.I. 950181 (C.T.O. "Cap. Gain - Canada - Ireland Tax Agreement")

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10 February 1995 T.I. 942640 (C.T.O. "Art III(3) Canada-U.S. Convention - Share Includes Option")

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12 June 1995 T.I. 950091 (C.T.O) "Article 13 Canada-U.K. Treaty and Look-Through Basis")

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Income Tax Technical News, No. 4, 20 February 1995

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6 June 1994 External T.I. 5-933542 -

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1993 A.P.F.F. Round Table, Q. 25

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) 26

11 December 1992 T.I. (Tax Window, No. 27, p. 17, ¶2329)

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6 November 1992 T.I. 923320 (September 1993 Access Letter, p. 418, ¶C111-054)

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8 October 1992 T.I. 920970 (September 1993 Access Letter, p. 419, ¶C111-056)

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17 March 1992 T.I. (Tax Window, No. 18, p. 11, ¶1809)

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18 July 1991 T.I. (Tax Window, No. 6, p. 7, ¶1361)

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90 C.P.T.J. - Q.33

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27 February 1990 Memorandum (July 1990 Access Letter, ¶1335)

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84 C.R. - Q.58

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84 C.R. - Q. 40

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Articles

Michael Lang, "Income Allocation Issues Under Tax Treaties", Tax Notes International, April 21, 2014, p. 285.

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Locations of other summaries Wordcount
Tax Topics - Treaties 227

Geoffrey S. Turner, "Harmonizing Tax Treaty Exemptions and Taxable Canadian Property: Demise of the Buisness Property Exemption", International Tax, No. 64, CCH, June 2012, p. 5

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Greg S. Lindsay, "U.S. Investment in Canadian Resource Property: Recent Developments", International Tax Planning, Vol. XVI, No. 3, 2011, p. 1120

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Lanthier, "Acquiring, Holding and Financing Canadian Corporations", Bulletin for International Fiscal Documentation, Vol. 48, No. 8/9, August/September 1994, Special IFA issue, p. 419.

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Tax Topics - Income Tax Act - Section 133 - Subsection 133(1) 0

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